MOSCOW, August 2. /TASS/. The Federation Council, the upper house of the Russian parliament, approved at its plenary session the law ratifying the protocol on amendments to the Agreement on the Customs Code of the Eurasian Economic Union (EAEU) for the purpose of settling issues of online trade goods’ moving across the customs border.

The protocol to the 2017 Agreement was signed in St. Petersburg on December 25, 2023 by heads of member-states of the Eurasian Economic Union. The document separately categorizes goods acquired within the online trade framework and determines specificities of online trade regulation. The protocol also provides for creation of a new institution in the customs sphere - the online trade operator. The document identifies support of the goods, including support of logistics for goods acquired on an international online platform, and responsibility towards customs authorities as its key functions.

Customs declaration will be made using the declaration for online trade goods. Consumers will be able to process formalities either in their own or via the electronic trade operator or via a customs representatives with an appropriate contract to be made by an individual with it.

Customs duties on goods intended for sale to individuals will be paid at rates set by the EAEU single customs tariff and for goods delivered directly to an individual - at a single import duty rate to be fixed by the Eurasian Economic Commission.

The protocol enables each EAEU member-state to set a value-added tax for such goods. There is an opportunity for a duty-free threshold for imports of goods in electronic trade if these are imported directly by individuals.

The protocol will come into force from the date when the depository will receive the last notice about performance of required internal procedures by member-nations of the EAEU.